The Corporate, Excise, and Insurance Tax Bulletins are published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate income and franchise tax law. The Bulletins supplement the information in the Administrative Rules but do not supersede the Administrative Rules. The bulletins also cover the following taxes: License Tax, Excise Tax, and Insurance Premium Tax.

Anyone using this publication should be alert for changes that may result from legislative action, court decisions, Attorney General Opinions, or from rules adopted or amended under the Administrative Procedures Act, Chapter 150B of the General Statutes.

2008 Technical Bulletins Supplement
	Preface
	Table of Contents
	Complete Booklet in PDF Format
2007-2008 Technical Bulletins
	Table of Contents
	Franchise Tax Corporate Income Tax Tax Credits Declaration of Estimated Income Tax by Corporations Excise Tax Privilege Tax Insurance Premium Tax General Administration
	Complete Booklet in PDF Format  ( 841K )
2006 Technical Bulletins Supplement
	Preface
	Table of Contents
	Complete Booklet in PDF Format ( 237K )
2005-2006 Technical Bulletins
	Table of Contents
	Franchise Tax Corporate Income Tax Tax Credits Declaration of Estimated Income Tax by Corporations Excise Tax Privilege Tax Insurance Premium Tax General Administration
	Alphabetical Index
	Complete Booklet in PDF Format  ( 513K )
2004 Technical Bulletins Supplement
	Preface
	Table of Contents
	Complete Booklet in PDF Format ( 202K )
2003-2004 Technical Bulletins
	Table of Contents
	Franchise Income Tax Credits Declaration of Income Excise Tax Privilege Insurance Premium General Administration
	Alphabetical Index
	Complete Booklet in PDF Format  ( 471K )
2001-2002 Technical Bulletins
	Table of Contents
	Alphabetical Index
	Franchise Tax Income Tax Excise Tax Privilege Tax Insurance Premium Tax
1999-2000 Technical Bulletin
	Table of Contents
	Alphabetical Index
	Corporate Income Tax Franchise Tax